第十四条 纳税人按照简易计税方法计算缴纳增值税的,因销售折让、中止或者退回而退还给购买方的销售额,应当从当期销售额中扣减。扣减当期销售额后仍有多缴税款的,可以从以后的应纳税额中扣减或者按规定申请退还。
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Standing by the remnant of George Stephenson’s quarry track, I envisaged the 1838 scene: workmen busy extracting sandstone, sudden shouts of discovery and confusion, handprints in the rock. They thought they were the signs of people perished in Noah’s flood. Victorian scientists later confirmed that they were footprints of a crocodile-like creature named Chirotherium storetonense (Chirotherium meaning “hand beast”) dating from Triassic times, 240m summers ago.